第三十四条 单位以承包、承租、挂靠方式经营，承包人、承租人、挂靠人以发包人、出租人、被挂靠人名义对外经营并由发包人、出租人、被挂靠人承担相关法律责任的，发包人、出租人、被挂靠人为纳税人；其他情形下，承包人、承租人、挂靠人为纳税人。
第三十六条 除本条例另有规定外，单位和个体工商户年应征增值税销售额超过小规模纳税人标准的，应当向主管税务机关办理一般纳税人登记，并自超过小规模纳税人标准的当期起按照一般计税方法计算缴纳增值税。
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How exactly horses produce that distinctive sound – also called a neigh – has long eluded scientists.
В марте Москва может превратиться в Венецию из-за больших влагозапасов в снежном покрове. Об этом предупредила ведущий метеоролог Гидрометцентра России Марина Макарова, передает РИА Новости.
To test this I built gitgres, about 2,000 lines of C implementing the libgit2 git_odb_backend and git_refdb_backend interfaces against Postgres through libpq, plus roughly 200 lines of PL/pgSQL for the storage functions. libgit2 handles pack negotiation, delta resolution, ref advertisement, and the transport protocol while the backend reads and writes against the two tables, and a git remote helper (git-remote-gitgres) lets you add a Postgres-backed remote to any repo and push or clone with a normal git client that has no idea it’s talking to a database. There’s a Dockerfile in the repo if you want to try it out without building libgit2 and libpq from source.